Holding Company
FIRST WEBINARY OnLine Free Live 20/11 at 20:00
REGISTRATIONS OPEN - LIMITED VACANCES
:
:
:
Days
Hours
Minutes
Seconds
Yes, I want to participate!
Holding Company
Get to know the most versatile, dynamic and economical model of legal connection of freelance professionals.
Participation Account Society (SCP) is a legally binding modality widely used in the business world. Provided for in articles 991 to 996 of the Brazilian Civil Code, this model of contract can instrumentalize relationships of various kinds, such as: Investment & Labor: A typical example of this type occurs when an investor (Legal Entity) wishes to contribute with a cost allowance. for developing an application. Thus, it establishes with a developer (Individual) a Participation Account Company (SCP) contributing financially for the work to be carried out and then participating in the results of the commercialization of the developed product.Investment & Enterprise: The use of SCP as a link Corporate investment is the best known form of use of the model. It happens, for example, when an investor (Individual or Corporate) contributes capital or assets in a venture (Corporate) receiving, according to the negotiated agreement, returns on its investment after a certain time.Enterprise & Labor [1]: For this kind of Linking via SCP We can give as an example the relationship where a Hospital associates with a doctor through the SCP. The Hospital offers the Participating Account Society all the operational, technical, legal and administrative infrastructure and the Physician its medical specialty, its work. SCP is, as its name implies, a society. However, it is not a typical society, because it is not born in the constitutive instruments of an enterprise, as is the social contract. The Company, in SCP, establishes itself, based on a highlight, a slice, of the company's operations. Thus, the financial statements state that in this part of the segregated transaction, there is a special interest of a person (natural or legal) that contributed to that result. The results of this outstanding operation are determined separately from the other results of the company, on behalf of the Company in the Holding Account and distributed to the shareholders as dividends. Once the dividends of SCP are distributed to both partners, this amount is not subject to any other taxation either on the legal entity of the Ostensivo Partner or on the individual of the Participating Partner. The model under study represents an extremely versatile alternative for linking professionals, executives, managers, sales staff and any other professionals who work with autonomy, in private companies and also in cooperatives. In addition, by allowing a single tax incidence throughout the compensation chain and no social security or land taxes, it represents an extremely viable model, improving business performance and reducing operating costs. In times of labor reform and outsourcing, the versatility of the Holding Company can represent a huge advance in the company's business relationships, adding dynamism and fiscal balance and enabling the achievement of business objectives with lower cost and greater operational efficiency.
See too:
Read on Tax News:
Service List
-
CARF declares Participation Account Society as a form of LIQUID TAX PLANNING!List item 1The CARF - Supreme Court of Administrative Case Law within the IRS stated, in a recent ruling published in October 2018, that the Holding Company can be used as a lawful way of hiring professionals and achieving significant tax savings.
-
TRT 11th Region Extinguishes Labor Action filed by a professional hired through a Participation Account CompanyList item 2The Regional Labor Court of the 11th Region dismissed a labor lawsuit filed by a nurse, which was linked to a health company through a Participation Account. The decision states that there is no irregularity in the form of hiring and declares the alleged labor bond to be non-existent.
-
Jurist Ives Gandra Martins defends the use of the Society in Participation Account as a lawful way of hiring health professionals.List item 3In a brilliant opinion from his opinion, the lawyer Ives Gandra Martins discusses the applicability of the Participation Account Society model in linking Doctors and Hospitals. The study makes clear all the legitimacy and legality of SCP in the relations of capital (company) and work (professional).
-
Hidden Members may participate in business and receive exempt dividends.List item 4The Board of Tax Appeals (Carf) has admitted that hidden members of a holding company (SCP) may actively engage in the business and still receive tax-free dividends. By majority, the counselors understood that this is a lawful tax planning. Holding companies are mainly used for real estate, hospital, educational, law, engineering or architectural services. They are formed by the ostensible partner, who takes responsibility for the business, and investors, who enter as participating partners - formerly called hidden. Decision demonstrates that the participating partner can enter with their knowledge, something even more valuable than money.
